Charlotte Barbour, ICAS Director of Taxation, said: "ICAS welcomed the opportunity to comment on the draft guidance ‘Scottish Rate of Income Tax – Technical Guidance on Scottish Taxpayer Status’, and we're pleased that a significant number of our comments have been taken into account.

"The guidance is now more informative and it is helpful that it emphasises that an individual must be UK resident for income tax before considering whether they are a Scottish taxpayer. The inclusion of common misconceptions in the introduction to the document is also helpful, as are the illustrative examples."